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随着世界经济格局的变化,信息技术的不断发展,我国企业间的竞争越来越大,加之产业结构调整的双重作用下,对煤炭企业内部的管理也带来了新的挑战,目前煤炭企业的管理缺陷日益突出。煤炭行业属于能源行业,对民生民计与国家发展有着至关重要的意义,所以如何改进煤炭企业的内部管理以适应新的要求成为关注热点,作为企业内部管理的关键环节,财务管理也面临着更加严格的考验,不仅要紧跟改革的步伐快速调整,更要找准方向正确改进完善,所以企业内部控制应运而生,特别是企业内部财会控制,成为企业进行管理的重要手段。
With the changes in the world economy and the continuous development of information technology, the competition among enterprises in our country is getting bigger and bigger. In addition, under the dual role of industrial structure adjustment, the internal management of coal enterprises also brings new challenges. At present, coal enterprises The management flaws have become increasingly prominent. The coal industry belongs to the energy industry and is of vital importance to people’s livelihood and national development. Therefore, how to improve the internal management of coal enterprises to meet the new requirements becomes a hot issue. As a key link of internal management, financial management is also faced with Stricter tests not only need to be adjusted immediately following the pace of reform, but also must be correctly calibrated in the right direction. Therefore, the internal control of enterprises emerges as the times require, especially in the control of internal finance and accounting, which has become an important means of management of enterprises.